Any person, officer, or agent in the service or employment of any corporation, limited liability company, partnership, or association of persons, who neglects or refuses to make returns, attend, and testify or answer any lawful requirement provided for in this chapter, or produce records, documents, or other evidence, if in the person’s custody, control, or power to do so, in obedience to the subpoenas of the courts, is guilty of contempt and shall be punished as provided by law.

Terms Used In South Dakota Codified Laws 37-1-18

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Testify: Answer questions in court.

Source: SDC 1939, § 13.1810; SL 1994, ch 351, § 83.